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本文通过对会计信息失真的含义及危害的表述,分析了由于现行制度本身不完善、信息供求双方的利益驱动、现行会计人员管理体制及外部监督机制的局限性等四方面导致会计信息失真的主要原因,最后提出了加强法制建设、分级管理会计机构负责人及完善社会审计制度、明确受托责任来提高会计信息质量的措施。
This article analyzes the meaning and harm of accounting information distortion, and analyzes the main accounting information distortion caused by the imperfect existing system, the interest driven by information supply and demand, the current accounting personnel management system and the limitations of external supervision mechanism At last, it puts forward the measures to strengthen the construction of legal system, to supervise the head of accounting institutions hierarchically and to improve the social auditing system, and to clarify the responsibilities entrusted to improve the quality of accounting information.